Taxation and Social Policy
This social policy textbook chapter examines the role of taxation in social policy. Specifically it asserts that: the tax system contributes to the distribution of resources but is often overlooked in social policy debates; different kinds of taxes differ in the way they affect inequality; tax expenditures, such as tax reliefs and allowances, often give more to the better off but lack scrutiny in public policy; policy makers believe that taxation affects the behaviour of individuals, households and firms; and there are increasing concerns about the activities of wealthy individuals and firms seeking to reduce their tax liabilities.
Citation : Collins, M.L., Ruane, S. and Sinfield, A. (2022) Taxation and Social Policy. In: Alcock, P., Haux, T., May, M. and McCall, V. (Eds.) Student’s Companion to Social Policy, 6th edn, Oxford: Wiley-Blackwell.
Research Institute : Institute of Health, Health Policy and Social Care